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A temporary worker asks whether IRPF withholdings obligate them to file a tax return. The DGT states that retention is a payment in advance and does not replace the obligation to declare as per Article 96 of the IRPF Law.
Workers with temporary contracts must still file a tax return if their income exceeds legal thresholds, even if IRPF has been withheld.
The fiscal team reviews your specific situation.
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